Tax and fiscal penal liability of management board members and corporate finance officers

18.01.2023 | 10.00-13.00

Tax and fiscal penal laws provide for separate grounds for the liability of management board members and corporate finance officers. At the same time, the consequences of incurring liability in both cases can be absolutely far-reaching.

Management board members may be liable for the tax debts of the companies they represent. If the tax turns out to have been underpaid during their function as a management board member and enforcement against the company turns out to be ineffective – then tax authorities may issue a decision that it is the member of the management board who has to pay this arrears. The position of tax authorities and courts with regard to these laws is very restrictive and it is difficult to demonstrate prerequisites excluding this liability.

On the other hand, all finance officers (including members of the management board) face the risk of incurring additional (personal) fiscal penal liability regarding irregularities in tax settlements. Yet again, it is becoming increasingly difficult to limit the risk of incurring this liability (e.g. due to changes in the scope of voluntary disclosure).

The workshop will discuss the main differences regarding tax and fiscal penal liability of individuals. We will indicate which company representatives are subject to which type of liability and the prerequisites for incurring these liabilities.  

Recent practice of tax authorities in this respect will be presented. We will draw attention to favourable rulings of administrative courts regarding the impossibility of incurring tax liability. We will discuss the areas that most often lead to incurring fiscal penal liability.

The workshop will also discuss ways to reduce the risk of fiscal penal and tax liability. We will also highlight planned amendments to the law that may have significant implications for the scope and risk of incurring liability in the future.

  1. Tax and fiscal penal laws – separate sources of liability of management board members and corporate finance officers.
  2. When can individuals be liable for the company’s tax debts (tax liability)?
  3. What are the prerequisites for incurring fiscal penal liability?
  4. Increasing risk of incurring tax and fiscal penal liability – recent practice of tax authorities.
  5. Ways of mitigating the risks of fiscal penal and tax liability.
  6. Planned amendment to the regulations on the liability of management board members and corporate finance officers and their impact on tax security.
  7. Q&A session.
  • Corporate board members
  • Tax specialists, finance directors, chief accountants, accountants, corporate finance officers, persons responsible for managing the tax affairs of companies.
  1. Practical examples of the application of regulations.
  2. Opportunity for discussion and active questioning of the expert.
  3. Presentation from the meeting to all participants.
  4. Recording of the training available to participants for 7 days after the training link has been sent.
  5. Certificate of participation.
  • The cost of participation in the workshop is PLN 890 net per person.
  • The second and subsequent participants from the same company are entitled to a 10% discount.
  • Once you have your registration acceptance confirmed by email, you will be subsequent emailed an individual link to the ClickMeeting platform where the training will be held.
  • You are kindly encouraged to test your computer’s system settings prior to the training via the link sent by the organiser to ensure seamless connection with the platform.
  • If the training is confirmed, any organisational information will be sent to you prior to the training.
  • Payment is to be made by wire transfer to the bank account indicated in the invoice.
  • At the end of the training, you will receive a link to the training recording, active for 14 days.

The MDDP workshop is a paid online training for MDDP clients and business partners. We reserve the right to select registrations and to refuse applications, especially in the case of registrations of persons representing competing entities.

Jakub Warnieło

Manager | Tax Adviser
Tel.: +48 504 399 973

Karolina Robak

Tel.: +48 503 974 115